Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT upheld penalty under Section 112(b) of Customs Act against appellant for involvement in cigarette smuggling racket. While appellant retracted initial statement, subsequent testimony on 04.08.2015 reaffirmed earlier admissions. Multiple witness statements corroborated appellant's role in arranging CHA, transport, storage and container tampering. Tribunal rejected retraction as afterthought but reduced penalty from Rs. 50,00,000 to Rs. 25,00,000 considering proportionality to appellant's role. Finding established connivance in smuggling based on consistent testimonial evidence and appellant's own admission, CESTAT maintained liability while moderating quantum of penalty.
CESTAT upheld penalty under Section 112(b) of Customs Act against appellant for involvement in cigarette smuggling racket. While appellant retracted initial statement, subsequent testimony on 04.08.2015 reaffirmed earlier admissions. Multiple witness statements corroborated appellant's role in arranging CHA, transport, storage and container tampering. Tribunal rejected retraction as afterthought but reduced penalty from Rs. 50,00,000 to Rs. 25,00,000 considering proportionality to appellant's role. Finding established connivance in smuggling based on consistent testimonial evidence and appellant's own admission, CESTAT maintained liability while moderating quantum of penalty.
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